DP MENUISERIE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DP MENUISERIE
Largest movements
- Receivables within one year -€10,897
down €10,897 (-36.0%), from €30,312 to €19,415
of which Trade receivables: -€9,227
- Tangible fixed assets -€7,445
down €7,445 (-84.0%), from €8,861 to €1,416
of which Furniture and vehicles: -€6,472
- Cash +€3,225
up €3,225 (+327%), from €986 to €4,210
mainly Receivables within one year (+€10,897) and Depreciation (+€7,445)
- Deferred charges and accrued income +€489
up €489 (+12.1%), from €4,036 to €4,525
- Reserves -€8,777
down €8,777 (-25.3%), from €34,731 to €25,953
- Current portion of long-term debt -€6,336
down €6,336 (-100%), from €6,336 to €0
- Trade debts +€2,564
up €2,564 (+191%), from €1,341 to €3,905
- Tax, wage and social debts -€1,626
down €1,626 (-90.8%), from €1,790 to €164
of which Remuneration and social security: -€1,357
- Gross operating margin -€20,900
down €20,900, from €19,762 to -€1,138
- Staff costs -€15,279
down €15,279, from €14,425 to -€853
- Financial charges -€680
down €680 (-58.1%), from €1,170 to €490
- Depreciation -€375
down €375 (-4.8%), from €7,820 to €7,445
- Taxes -€230
down €230 (-58.3%), from €394 to €164
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,198 | €33,023 | -€14,175 | -30.0% |
| Fixed assets | 21/28 | €8,861 | €1,416 | -€7,445 | -84.0% |
| Tangible fixed assets | 22/27 | €8,861 | €1,416 | -€7,445 | -84.0% |
| Plant, machinery and equipment | 23 | €2,389 | €1,416 | -€973 | -40.7% |
| Furniture and vehicles | 24 | €6,472 | €0 | -€6,472 | -100% |
| Current assets | 29/58 | €38,337 | €31,606 | -€6,730 | -17.6% |
| Stocks and contracts in progress | 3 | €3,003 | €3,456 | +€453 | +15.1% |
| Stocks | 30/36 | €3,003 | €3,456 | +€453 | +15.1% |
| Amounts receivable within one year | 40/41 | €30,312 | €19,415 | -€10,897 | -36.0% |
| Trade receivables | 40 | €10,975 | €1,748 | -€9,227 | -84.1% |
| Other amounts receivable | 41 | €19,337 | €17,667 | -€1,670 | -8.6% |
| Cash at bank and in hand | 54/58 | €986 | €4,210 | +€3,225 | +327% |
| Deferred charges and accrued income | 490/1 | €4,036 | €4,525 | +€489 | +12.1% |
| Total equity and liabilities | 10/49 | €47,198 | €33,023 | -€14,175 | -30.0% |
| Equity | 10/15 | €37,731 | €28,953 | -€8,777 | -23.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,731 | €25,953 | -€8,777 | -25.3% |
| Distributable reserves | 133 | €34,731 | €25,953 | -€8,777 | -25.3% |
| Amounts payable | 17/49 | €9,467 | €4,069 | -€5,398 | -57.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,467 | €4,069 | -€5,398 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €6,336 | €0 | -€6,336 | -100% |
| Trade debts | 44 | €1,341 | €3,905 | +€2,564 | +191% |
| Suppliers | 440/4 | €1,341 | €3,905 | +€2,564 | +191% |
| Taxes, remuneration and social security | 45 | €1,790 | €164 | -€1,626 | -90.8% |
| Taxes | 450/3 | €433 | €164 | -€268 | -62.0% |
| Remuneration and social security | 454/9 | €1,357 | €0 | -€1,357 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €14,425 | -€853 | -€15,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,820 | €7,445 | -€375 | -4.8% |
| Other operating charges | 640/8 | €1,440 | €1,457 | +€17 | +1.2% |
| Gross operating margin | 9900 | €19,762 | -€1,138 | -€20,900 | |
| Operating profit (loss) | 9901 | -€3,923 | -€9,186 | -€5,263 | -134% |
| Financial income | 75/76B | €1,003 | €1,063 | +€60 | +6.0% |
| Recurring financial income | 75 | €1,003 | €1,063 | +€60 | +6.0% |
| Financial charges | 65/66B | €1,170 | €490 | -€680 | -58.1% |
| Recurring financial charges | 65 | €1,170 | €490 | -€680 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,090 | -€8,613 | -€4,523 | -111% |
| Income taxes | 67/77 | €394 | €164 | -€230 | -58.3% |
| Profit (loss) for the period | 9904 | -€4,484 | -€8,777 | -€4,293 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,484 | -€8,777 | -€4,293 | -95.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.